The Chartered Accountants Act, 1949 is a statute enacted by the Constituent Assembly of India, which was acting as the provisional Parliament of India in 1949 to regulate the profession of Chartered Accountants in India.. Under this act the Institute of Chartered Accountants of India was established to educate, register and regulate Chartered Accountants in India. The Act provides for ethical practices of Chartered Accountants and disciplinary proceedings against a Chartered Accountant.
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